Nev. Rev. Stat. § 370.240 — Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information

NRS  370.240    Monthly reports of wholesale dealers: Due date; contents and
form; separate report for each facility; extension of deadline; correction of
errors; reporting of additional information.
1.  On or before the 25th day of each
month, each wholesale dealer who is authorized to purchase and affix cigarette
stamps shall report to the Department, with respect to the immediately
preceding calendar month:
(a) The physical inventory of cigarettes in
packages with a Nevada stamp affixed to it in the possession or control of the
wholesale dealer for sale or distribution within the borders of this State on
hand at the start of business on the first day of the month;
(b) If the wholesale dealer has a physical
location in this State, the physical inventory of cigarettes in packages with
the stamp of another state affixed to it in the possession or control of the
wholesale dealer for sale or distribution outside of the borders of this State
on hand at the start of business on the first day of the month;
(c) If the wholesale dealer has a physical
location in this State, the physical inventory of cigarettes in unstamped packages
in the possession or control of the wholesale dealer for sale or distribution
outside or within the borders of this State on hand at the start of business on
the first day of the month;
(d) The quantity of cigarettes in packages with a
Nevada stamp affixed to it in the possession or control of the wholesale dealer
for sale or distribution within the borders of this State that were received by
the wholesale dealer from another licensed wholesale dealer during the month,
and the name and address of each licensed wholesale dealer from whom those
products were received;
(e) If the wholesale dealer has a physical
location in this State, the quantity of cigarettes in the possession or control
of the wholesale dealer for sale or distribution outside of the borders of this
State that were received by the wholesale dealer from another person during the
month, and the name and address of each person from whom those products were
received;
(f) If the wholesale dealer has a physical
location in this State, the quantity of cigarettes in unstamped packages in the
possession or control of the wholesale dealer for sale or distribution within
or outside of the borders of this State that were received by the wholesale
dealer from a manufacturer during the month, and the name and address of each
manufacturer from whom those products were received;
(g) If the wholesale dealer does not have a
physical location in this State, the quantity of cigarettes in unstamped
packages in the possession or control of the wholesale dealer held with the
intent for sale or distribution within the borders of this State that were
received by the wholesale dealer during the month;
(h) The quantity of cigarettes in packages with a
Nevada stamp affixed to it in the possession or control of the wholesale dealer
that were distributed or shipped during the month to:
(1) Another wholesale dealer of cigarettes
located within or outside of the borders of this State; or
(2) A tobacco retail dealer located within
or outside of the borders of this State,
Ê and the name
and address of each person to whom those products were distributed or shipped;
(i) If the wholesale dealer has a physical
location in this State, the quantity of cigarettes in packages with the stamp
of another state affixed to it and in unstamped packages in the possession or
control of the wholesale dealer that were distributed or shipped outside the
borders of this State during the month;
(j) The quantity of cigarettes in packages with a
Nevada stamp affixed to it in the possession or control of the wholesale dealer
that were distributed or shipped within the borders of this State to Indian
tribes or instrumentalities of the Federal Government during the month, and the
name and address of each person to whom those products were distributed or
shipped;
(k) If the wholesale dealer has a physical
location in this State, the quantity of cigarettes in packages with a Nevada
stamp affixed to it, with the stamp of any other state affixed to it and in
unstamped packages that were returned to a manufacturer or another wholesale
dealer during the month;
(l) If the wholesale dealer has a physical
location in this State, the physical inventory of cigarettes in packages with
the stamp of another state affixed to it in the possession or control of the
wholesale dealer for sale or distribution outside of the borders of this State
on hand at the close of business on the last day of the month;
(m) The physical inventory of cigarettes in
packages with a Nevada stamp affixed to it in the possession or control of the
wholesale dealer for distribution within the borders of this State on hand at
the close of business on the last day of the month;
(n) If the wholesale dealer has a physical
location in this State, the physical inventory of cigarettes in unstamped
packages in the possession or control of the wholesale dealer for sale or
distribution within or outside of the borders of this State on hand at the
close of business on the last day of the month;
(o) The quantity and roll numbers for each type
of Nevada stamp that is not affixed to a cigarette package on hand at the start
of business on the first day of the month;
(p) The quantity and roll numbers for each type
of Nevada stamp that is not affixed to a cigarette package purchased or
received during the month;
(q) The quantity and roll numbers for each type
of Nevada stamp affixed during the month;
(r) The quantity and roll numbers for each type
of Nevada stamp damaged or otherwise considered unusable during the month; and
(s) The quantity and roll numbers for each type
of Nevada stamp that is not affixed to a cigarette package and is on hand at
the close of business on the last day of the month.
2.  Each report required by subsection 1
must be:
(a) Submitted on forms provided by or in a format
approved by the Department; and
(b) Provided separately for each facility
operated by the wholesale dealer.
3.  In each report required by this section,
the information required must be itemized so as to disclose clearly the brand
family of cigarettes to which the report applies.
4.  The wholesale dealer:
(a) May be allowed 5 additional days to file the
report, if the wholesale dealer makes prior written application to the
Department and the Department finds good cause for extension.
(b) Shall, upon discovery of any error in the
report filed with the Department, promptly notify the Department and file an
amended report that corrects the error.
5.  If, during the preceding month, the
wholesale dealer affixed cigarette stamps upon cigarette packages imported into
the United States, the wholesale dealer shall file with the report a copy of
each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the
cigarette packages.
6.  The Department may require a wholesale
dealer to report information in addition to the reporting requirements
established by this section if the Department determines that additional
information will assist the Department in enforcing the provisions of this
chapter.